CLA-2 CO:R:C:T 955218 CAB
Donna L. Shira, Esq.
Sharretts, Paley, Carter
& Blauvelt, P.C.
Sixty-seven Broad Street
New York, NY 10004
RE: Classification of women's upper body garments; 6202.13 vs.
6202.93; GRI 3(c)
Dear Ms. Shira:
This is in response to your inquiry of October 15, 1993,
requesting a tariff classification ruling concerning women's
jackets under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). You are requesting this binding ruling on
behalf of your client, Foreign Resources Corporation. Two samples
were submitted for examination.
FACTS:
The jackets at issue are referred to as Style Nos. R5418 and
R5423. Both garments are reversible. One side is constructed of
woven fabric comprised of 70 percent man-made fiber/30 percent wool
blend, while the other side of each jacket is constructed of woven
100 percent cotton twill fabric. Also, both jackets contain an
interlining of woven fabric which you state is water resistant due
to a plastics application.
Style R5418 is approximately 34 inches in length. It contains
a full-front zipper opening with a reversible pull, a drawstring
cordlock means of tightening at the waist, at the bottom of the
jacket, and around the hood. On the man-made fiber/wool blend
side of the jacket, there is one flap which covers the zipper and
a second flap over the first. There are also toggle closures and
snaps, slant pockets at the chest, and combination patch pockets
with flaps at the waist. On the cotton twill side of the coat,
there are patch pockets with flaps at the waist, false pocket
opening at the chest, and contrasting elbow patches.
Style R5823 is approximately 34 inches in length. It has a
full-front zipper opening with a reversible pull, a drawstring
cordlock means of tightening at the waist, at the bottom of the
jacket, and around the hood. The man-made fiber/wool blend side
has patch pockets with flaps at the waist and a storm flap covering
the zipper. This flap is secured with large, metal clasps or
toggles similar to what might be found on a fireman's coat. The
cotton twill side has no pockets, but is presumably not finished,
since there are contrasting welting and pocket tabs on each panel
at the waist.
ISSUES:
I. Whether the jackets in question are classifiable as similar
to anoraks or as overcoats in Heading 6202, HTSUSA?
II. Whether the wool-blend/man-made fiber or the cotton twill
portion of the reversible jackets at issue imparts the essential
character of the garments?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's taken in order.
Heading 6202, HTSUSA, is the provision for women's or girls'
overcoats, carcoats, capes, cloaks, anoraks (including ski-
jackets), windbreakers and similar articles (including padded,
sleeveless jackets), other than those of heading 6204. As the
instant goods are women's upper body outerwear garments designed
to provide protection against the elements, they fit squarely
within the purview of Heading 6202, HTSUSA. The issue Customs must
now address is what is the appropriate subheading for the subject
merchandise. The subheadings involved are 6202.12 or 6202.13,
HTSUSA, which provide for overcoats of cotton or man-made fiber,
respectively, and 6202.92 or 6202.93, HTSUSA, the provisions for
anoraks and similar articles of cotton or man-made fiber.
In your submission, you state that the subject garments
possess virtually all the characteristics and features of a parka
and are therefore classifiable under the provision for anoraks and
similar articles. You refer to Headquarters Ruling Letter (HRL)
083536, dated October 23, 1989, where Customs held that identifying
a garment as a parka will place classification under the subheading
for garments similar to anoraks. You cite the following language
of HRL 083536:
In order for a garment to be considered a parka, it must have
a hood, a zipper or a [VELCRO]-like fastener, with or without
a protective flap; a lining either quilted or of simulated fur
fabric; a drawstring or other tightening device at the waist,
except a belt, and outer pockets. The length of the parka may
vary from mid-thigh to knee.
You further contend that the instant garments contain all of the
above features, except the lining, and therefore, should be
classifiable as garments similar to anoraks.
In HRL 083536, Customs stated that a characteristic that
generally distinguishes parkas and anoraks from overcoats is that
overcoats are normally cut long and full to fit over a sports
jacket, suit, dress, etc. When assessing the garments in their
totality, it is apparent that they are properly classifiable as
similar to anoraks. In this case, as you stated, the subject
garments contain a hood, a zipper with a protective flap, a
drawstring at the waist, outer pockets, and are approximately mid-
thigh length when fitted on a medium-size mannequin. The fact that
the subject garments are not outfitted with a padded or quilted
lining will not prevent their classification as similar to anoraks.
This is in accordance with HRL 083536 where Customs was confronted
with the classification of three garments that possessed all of the
aforementioned characteristics of parkas, except quilted or padded
lining and were still classified as similar to anoraks. HRL 083536
specifically explained the following:
In describing articles similar to anoraks, the Addendum 1988
to the Explanatory Notes to the Combined Nomenclature of the
European Communities (Comm'n of the European Communities)
("Addendum") notes that [g]arments which would otherwise be
covered by the term "anoraks (including ski-jackets) and
similar articles" but have neither a hood nor a lining could
however be covered by the term "and similar articles" when
this is used in relation to the term windcheaters.
GRI 3(a) requires that where two or more headings describe the
merchandise, the more specific will prevail; or if two or more
headings each refer to part only of the materials in the goods,
then classification will be by GRI 3(b). GRI 3(b) states that the
material or component which imparts the essential character to the
goods will determine the classification.
GRI 3(c) provides that when goods cannot be classified by
reference to 3(a) or 3(b), they shall be classified under the
heading which occurs last in numerical order among those which
equally merit consideration in determining their classification.
The jackets at issue are constructed of various types of
textile fabric, wool-blend/man-made fibers and cotton twill. The
wool-blend/man-made fibers fabric comprises the entire side of the
reversible jacket. The cotton twill fabric makes up the other side
of the reversible jackets. Depending on the personal preference
of the user either side is appropriate for wear. Although the
wool-blend/man-made fibers side of the jacket appears to have more
elaborate embellishments (i.e, toggle snaps, flap pockets), the
cotton twill side presents a more casual look for the wearer. Both
sides of the jackets are functional and useable as an outerwear
garment. Therefore, neither the wool-blend/man-made fibers fabric
or the cotton twill fabric imparts the essential character of the
jackets at issue.
While Customs has addressed the issue of whether the goods are
classifiable as overcoats or similar to anoraks, there is still a
question as to whether the garments are classifiable is subheading
6202.93.4500, HTSUSA, which provides for water resistant garments
similar to anoraks of man-made fibers, or 6202.92.1500, HTSUSA,
which provides for water resistant cotton garments that are similar
to anoraks. As the wool blend/man-made fiber portion is equally
as important as the cotton twill portion of the subject jackets,
Customs will use the principles of GRI 3(c), and classify the
garments in the subheading that occurs last, 6202.93.4500, HTSUSA.
HOLDING:
Provided the garments meet the water resistant test of
Additional U.S. Note 2 to Chapter 62, HTSUSA, Styles R5418 and
R5823 are classifiable in subheading 6202.93.4500, HTSUSA, which
provides for water resistant garments similar to anoraks of man-
made fibers. The applicable rate of duty is 7.6 percent ad valorem
and the textile restraint category is 635. If the garments do not
meet the water resistant test, they are classifiable in subheading
6202.93.5011, HTSUSA, which provides for garments similar to
anoraks of man-made fibers. The applicable rate of duty is 29.5
percent ad valorem and textile restraint category 635.
The designated textile and apparel category may be subdivided
into parts. If so, visa and quota requirements applicable to the
subject merchandise may be affected. Since part categories are the
result of international bilateral agreements which are subject to
frequent renegotiations and changes, to obtain the most current
information available, we suggest that you check, close to the time
of shipment, the Status Report on Current Import Quotas (Restraint
Levels), an internal issuance of the U.S. Customs Service, which
is available for inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior to
importing the merchandise to determine the current status of any
import restraints or requirements.
Sincerely,
John Durant, Director